Sand your headboard lightly with 400-grit sandpaper and paint your headboard with your primer.
Paint your headboard using a light color to match a color in your comforter.
Trace a section of the pattern on your comforter onto tracing paper. When you have finished tracing your pattern, tape the tracing paper onto a special transfer paper, which is available at your sewing center. Keeping your papers taped together, position them onto your headboard and tape them in place. Use a pencil to trace the outline of your design, which will transfer it onto the headboard.
Paint your design using liquid acrylic paints and a small artist's brush. These paints are easily found at your craft store in dozens of colors. Match the color of your comforter. This will give your headboard a designer look.
Brush two coats of acrylic protective finish onto the painted areas to protect your paint.
Tape brown paper to the recessed section of your headboard. Trace the outline of the panel. Cut this out to use as a pattern.
Lay your fabric right-side down on your work surface and pin your pattern to it. Cut your fabric so that you have 2-inch border all the way around your pattern. Remove the pins.
Repeat Step 2 using your polyester quilt batting.
Cut a piece of foam-core board to the same size and shape as your pattern using a box cutter. Be careful to cut away from your fingers. Particle board can be substituted but it must be cut with an electrical saw.
Layer your board, batting and your fabric which is right-side up. Wrap your fabric over the edges of the board and staple it with a staple gun onto the back of the board going all the way around your board. Be sure that you are pulling the fabric smooth and tight when you look at the front of your board.
Apply strips of tape to your headboard and adhere your panel using firm pressure.
Repeat all of the above steps for the remainder of recessed panels on your headboard.